General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(4,676,800)	$(1,818,100)	$(6,494,900)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$4,676,800	$4,676,800
General Fund, One-time	$0	$1,818,100	$0
Total Expenditures	$0	$6,494,900	$4,676,800

Enactment of this legislation could cost the Supreme Court division $1,770,200 one-time from the General Fund for construction of new chambers and modifications to the bench ($1,680,000), courtroom technology ($69,900), and IT equipment ($20,300). It could also cost $1,472,400 ongoing from the General Fund for the salary and benefits of two new justices ($793,800), four law clerks ($557,400), a judicial assistant ($86,200), and operational expenses for these positions ($35,000). It could also cost the Court of Appeals $17,400 one-time from the General Fund for IT equipment and $1,318,400 ongoing from the General Fund for the salary and benefits of two new justices ($761,000), and four law clerks ($557,400). Finally, it could also cost District Courts $30,500 one-time for IT equipment and $1,886,000 ongoing for the salary and benefits of judges ($1,092,600), judicial assistants ($516,900), law clerks ($209,000), and operations costs ($67,500)

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(6,494,900)	$(4,676,800)

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct, measurable costs for local governments.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/01/27 10:34, Lead Analyst Nate Osborne, Attorney: Carlton, J.

Fiscal Note